An adjusted trial balance for Magician Industries Ltd. at December 31, 2019, follows.

	Debit	Credit
Accounts payable		141,000
Accounts receivable	100,000
Accumulated depreciation		45,000
Advertising expense	18,000
Cash	319,000
Common stock		100,000
Cost of goods sold	370,000
Current portion of long-term loan payable		25,000
Depreciation expense	13,000
Dividends	23,000
Equipment	620,000
Income tax expense	28,000
Interest expense	34,000
Interest payable		5,000
Inventory	55,000
Long-term loan receivable	250,000
Non-current portion of long-term loan payable		350,000
Prepaid rent	15,000
Rent expense	90,000
Retained earnings		421,500
Sales revenue		910,000
Stationery	2,500
Stationery expense	11,000
Unearned revenue		21,000
Wages expense	87,000
Wages payable		17,000
Total	2,035,500	2,035,500

Required: Prepare a classified Statement of Financial Position for Magcian Industries Ltd. at December 31, 2019.